Publication 54
taxmap/pubs/p54-010.htm#en_us_publink100047397taxmap/pubs/p54-010.htm#TXMP3c4278e8Useful items
You may want to see:
Publication 519 U.S. Tax Guide for Aliens
570 Tax Guide for Individuals With Income from U.S. Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X:
Amended U.S. Individual Income Tax Return
2555:
Foreign Earned Income
2555-EZ:
Foreign Earned Income Exclusion See chapter 7 for information about getting these publications
and forms.
taxmap/pubs/p54-010.htm#en_us_publink100047398If you meet certain requirements, you may qualify for the foreign
earned income and foreign housing exclusions and the foreign housing deduction.
If you are a U.S. citizen or a resident alien of the United States
and you live abroad, you are taxed on your worldwide income. However, you may
qualify to exclude from income up to $91,500 of your foreign earnings. In
addition, you can exclude or deduct certain foreign housing amounts. See
Foreign Earned Income Exclusion
and
Foreign Housing Exclusion and Deduction,
later.
You also may be entitled to exclude from income the value of
meals and lodging provided to you by your employer. See
Exclusion of Meals and Lodging,
later.